New items published in the INFORMA programme during November

Article 82.1.f) of Royal Decree 2/2004 indicates that non-profit associations and foundations of people with physical, mental and sensory disabilities are exempt for the pedagogical, scientific, assistance and employment activities they carry out for the teaching, education, rehabilitation and guardianship of said people. This exemption does not apply in the case where the taxpayer is a company.

The powers that correspond to construction activities, classified in division 5 of the first section, are the acquisition of raw materials and other items necessary for the activity, but the marketing of said items is not contemplated among them. Likewise, among the powers of wholesale trade activity, the installation of the goods sold is not contemplated. Therefore, if in addition to installing security systems sells them , you must register in section 505.5 of section 1 -Carpentry and locksmithing-, and in section 615.3 of section 1 -Wholesale trade of household appliances and hardware-.